Search for dissertations about: "value added tax"
Showing result 6 - 10 of 14 swedish dissertations containing the words value added tax.
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6. Financial Activities in European VAT - A Theoretical and Legal Research of the European VAT System and the Actual and Preferred Treatment of Financial Activities
Abstract : Value added tax (VAT) is a key part of the fiscal revenue of many countries. Yet this broad-based tax on consumer spending exempts financial services. This seems puzzling to many, particularly given the significance of that sector and the size of its value-added in today's world economy. READ MORE
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7. Essays on taxes and consumption
Abstract : This Ph.D. thesis in Economics consists of three self-contained chapters in Applied Microeconomics that use Swedish registry data and data on prices collected at restaurants. READ MORE
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8. Composite Supplies in the Common System of VAT
Abstract : This thesis is about the tax treatment of composite supplies in the common system of value added tax (VAT) of the European Union. A composite supply is a single supply that consists of various distinguishable parts that are combined to form a cohesive unit assessed as such for VAT purposes, even though at least some of those parts might constitute their own single supplies in other circumstances. READ MORE
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9. Welfare impact of broadening VAT by exempting local food markets : The case of Bangladesh
Abstract : The spread of value-added tax (VAT) in developing countries has been dramatic since the beginning of 1990’s. Adopted by more than 130 countries, including many of the poorest, VAT has been, and remains, the key of tax reform in many developing countries. While adopting VAT, there are arguments for and against uniform general VAT system. READ MORE
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10. Essays on the Politics of Taxation
Abstract : Taxation is a key activity of any state and a constant point of political struggle. The structure of taxation is continuously changing and evolving, and its size has grown dramatically during the last two hundred years. READ MORE